Sub Commnet_Modify()
    Dim Cmt As Comment, Txt As String, i As Integer
    For Each Cmt In ActiveSheet.Comments
        Txt = Cmt.Text
        i = InStr(1, Txt, Chr(10))
        With com.Shape.TextFrame.Characters
            .Text = VBA.Mid$(Txt, i + 1, VBA.Len(Txt) - i)
            With .Font
                .Size = 8
                .Color = vbBlue
                .Bold = msoFalse
            End With
        End With
    Next
End Sub